Article 10
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
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Showing 6551–6560 of 57042 articles for “Art. Cass. 3e Civ. 23-1-2020 n° 19-11.215”
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
Any breach of the provisions of articles L. 224-18 to L. 224-23 is punishable by an administrative fine of up to €3,000 for a natural person and up to €15,000 for a legal entity. This fine is imposed…
Intermediary associations may conclude fixed-term contracts with unemployed people experiencing particular social and professional difficulties, in application of article L. 1242-3. During the perform…
The amount of sums actually paid for cash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may…
I. - Taxpayers may obtain property tax relief in the event of the vacancy of a house normally intended for letting or the non-use of a building used by the taxpayer himself for commercial or industria…
Filing of the agreement provided for in article 229-1 of the Civil Code with the minutes shall give rise to the collection of a fixed fee in accordance with the table below:Number of the service (tabl…
The following are exempt from the withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A : 1° to 4° (Obsolete provisions); 4° bis For their entire duratio…
The budget runs from 1 January to 31 December.
The budget runs from 1 January to 31 December.
The grouping referred to in Article L. 6113-10 is subject to the provisions of Chapter II of Law No. 2011-525 of 17 May 2011 on simplifying and improving the quality of law, subject to the following p…
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